The client had a 412I plan it was a 2 person company both were trustees. The client died ,the plan is the beneficiary and a check will be distributed to the plan. The plan must now send out a check to the clients beneficiary none was listed by the client they never filled out this form. A estate attorney was hired she has stated the client had no will so his children have been declared his beneficiaries. can beneficiary iras be created for these children and the money rolled into them or must the money be paid to the estate and taxes paid